Record Retention Notice

April 1, 2002 through June 30,
2002

The sales tax law allows vendors conducting food
service operations and who have not been convicted
of a criminal violation of Section 5739.99 of the Ohio
Revised Code, an option of keeping fourteen (14) days of
sales records per calendar quarter in lieu of records of all
sales from their food service operation. If you elect not to
retain the records of all your sales, the records of sales
made on fourteen days out of each quarter as specified by the
Tax Commissioner after the quarter is over, are required to
be kept for the four year statutory period.

The Tax Commissioner wants all vendors considering this
option to realize that while they may alleviate some storage
problems, tax liabilities under audit circumstances may be
determined by test checks. By law, test checks are authorized
whenever a taxpayer's records do not display a complete and
accurate record of taxable sales and tax collected thereon.

Please note also that this provision of the law has no
application to vendors other than food service operators as
defined in Chapter 3732 of the Ohio Revised Code nor to any
other than sales and use tax levied by Chapter 5739 and 5741
of the Ohio Revised Code. It does not apply to taxes levied
by any other chapter of the state law, or to any taxes levied
by the federal government. Further, it may not apply to taxes
levied by local governments.

If you elect to exercise this option, the Tax
Commissioner has determined that for the calendar
quarter April 1, 2002 through June 30, 2002
sales tax records must be maintained for the following
fourteen days: